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ALRAQABA . ISSUE 16
Recommendations:
1. It is necessary to adopt concurrent controls
on important and sensitive projects
which are subject to SAB follow-up and
supervision, as this type of control would
contribute to the protection of public funds.
2. It is necessary to raise the awareness
of SAB auditors on the significance of
concurrent control and its effective role in
preserving public funds.
3. It is recommended to establish a special
unit or group within SAB to be in charge of
following-up all concurrent controls over
construction projects, in coordination with
all the concerned sectors of SAB.
4. It is necessary to enhance the current
financial and human capabilities with
SAB in order to enable the application of
concurrent controls.
5. The existing staff that will be in charge for
the application of concurrent control should
be sufficiently trained, in accordance with
the available resources of SAB.
6. It is recommended to adopt a special
mechanism for selecting the important and
sensitive projects that shall be subject to
concurrent control of SAB. The criterion for
selection should be based on how important
the project is for the citizen, the size and
cost of the project, and its connection to
other development projects of the State.
7. It is recommended to develop approved
and uniform forms to be used by all auditors
of SAB in following up the recording of
concurrent control data and remarks. Such
forms shall demonstrate the legal, financial,
and physical aspects of the contract, and
shall explain the matters to be audited
and the actions to be taken in response to
the provided remarks. The experience of
the Emirati SAI may be capitalized in this
context.
8. The periodicity and the appropriate time
periods for recording the remarks of
concurrent control should be defined.
9. Environmental audits should be included
within concurrent controls of SAB.
10. It is recommended to improve the means
adopted in communicating remarks of
concurrent controls to the concerned party,
in order to expedite actions to be taken in
response to the presented remarks.
11. New automated systems shall be adopted
by SAB that are linked to the concerned
government entities, demonstrating the
current status of the projects (during the
execution phase). It is also recommended
to draw upon the experience of SAI of South
Korea in this regard.
12. It is recommended to learn from and
capitalize on the experiences of the different
SAIs with respect to the working methods of
concurrent controls.
13. It is recommended to encourage joint work
between SAB and the concerned entities in
order to follow up on the entities with regard
to the feasibility studies and design work of
their projects at an early stage.
14. In reporting concurrent control, it is
necessary to identify the parties responsible
for the retardation of construction projects
and to recommend what actions to be taken
thereon.
15. It is recommended to establish a new
mechanism for outsourcing experts in the
field of concurrent controls, if needed, in
order to follow-up on certain construction
projects that are of a particular and sensitive
nature and may not be follow-up by
engineers of SAB.
Finally, the full version of this research paper
may
be accessed via the official website of the
State Audit Bureau of Kuwait:
